Rejection of Instalment facility for payment of Amount Due as per Self-Assessed Return including interest justified

P.K. Ores Pvt. Ltd. Vs Commissioner of Sales Tax (Orissa High Court)

It is admitted fact on record that the petitioner has deposited an amount of tax admitted in self-assessed returns beyond the time stipulated under Section 39 and hence the CT & GST Officer, Bhubaneswar-II Circle, Bhubaneswar had raised demand of interest to the tune of Rs.68,15,506/- vide GST DRC-07 for the period April 2019 to December 2019.

Since interest is a part of tax and such tax being belated payment

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